A company makes holiday items and has an annual plant capacity of 2,400 units. Its predicted operating results for the year are as follows: 1. Production&Sales of 200,000 units (total sales) Manufacturing cots 180,000 Total Fixed 70,000 Variable (per 25 Selling & Administrative expenses Total Fixed 30,000 Variable (per unit)10 A) If the company accepts a special order for 300 units at a selling price of $40 each, what's the net income for the year, assuming no effect on regular sales' prices? B) Without decreasing its total net income, what's the lowest unit price for which the company could sell 100 units not subject to any variable selling & administrative expenses, assuming no effect on regular sales' prices